Executive summary

On 24 January 2022, the Organisation for Economic Co-operation and Development (OECD) released the eighth batch of Stage 2 peer review reports relating to the outcome of the peer monitoring of the implementation by Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino, and Serbia (the assessed jurisdictions) of the Base Erosion and Profit Shifting (BEP…